AMARA PARTNERS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AMARA PARTNERS
Largest movements
- Cash -€129,824
down €129,824 (-71.8%), from €180,863 to €51,039
mainly Net result for the year (-€104,586) and Deferred charges and accrued income (-€59,216)
- Deferred charges and accrued income +€59,216
new in 2024: €59,216
- Tangible fixed assets -€28,653
down €28,653 (-15.3%), from €187,305 to €158,652
of which Other tangible fixed assets: -€21,880
- Intangible fixed assets -€16,000
down €16,000 (-42.5%), from €37,655 to €21,655
- Receivables within one year +€5,709
up €5,709 (+46.1%), from €12,373 to €18,082
of which Other amounts receivable: +€5,709
- Profit (loss) carried forward -€104,586
down €104,586, from €71,219 to -€33,367
- Other debts +€29,272
up €29,272 (+11.3%), from €260,045 to €289,317
- Trade debts -€23,842
down €23,842 (-67.5%), from €35,325 to €11,483
- Tax, wage and social debts -€10,396
down €10,396 (-31.5%), from €33,043 to €22,647
of which Taxes: -€9,024
- Gross operating margin -€112,500
down €112,500 (-71.7%), from €156,835 to €44,336
- Taxes +€38,967
up €38,967 (+3,406%), from €1,144 to €40,111
- Staff costs +€11,390
up €11,390 (+33.5%), from €34,011 to €45,401
- Depreciation -€9,109
down €9,109 (-12.9%), from €70,723 to €61,613
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €418,196 | €308,643 | -€109,552 | -26.2% |
| Fixed assets | 21/28 | €224,960 | €180,307 | -€44,653 | -19.8% |
| Intangible fixed assets | 21 | €37,655 | €21,655 | -€16,000 | -42.5% |
| Tangible fixed assets | 22/27 | €187,305 | €158,652 | -€28,653 | -15.3% |
| Plant, machinery and equipment | 23 | €1,311 | €587 | -€725 | -55.3% |
| Furniture and vehicles | 24 | €992 | - | -€992 | |
| Leasing and similar rights | 25 | €105,949 | €100,892 | -€5,057 | -4.8% |
| Other tangible fixed assets | 26 | €79,053 | €57,174 | -€21,880 | -27.7% |
| Current assets | 29/58 | €193,236 | €128,337 | -€64,899 | -33.6% |
| Amounts receivable within one year | 40/41 | €12,373 | €18,082 | +€5,709 | +46.1% |
| Trade receivables | 40 | €6,891 | €6,891 | = | 0.0% |
| Other amounts receivable | 41 | €5,482 | €11,191 | +€5,709 | +104% |
| Cash at bank and in hand | 54/58 | €180,863 | €51,039 | -€129,824 | -71.8% |
| Deferred charges and accrued income | 490/1 | - | €59,216 | +€59,216 | |
| Total equity and liabilities | 10/49 | €418,196 | €308,643 | -€109,552 | -26.2% |
| Equity | 10/15 | €89,782 | -€14,804 | -€104,586 | |
| Contributions | 10/11 | €18,563 | €18,563 | = | 0.0% |
| Capital | 10 | €18,563 | €18,563 | = | 0.0% |
| Issued capital | 100 | €18,563 | €18,563 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,219 | -€33,367 | -€104,586 | |
| Amounts payable | 17/49 | €328,413 | €323,447 | -€4,966 | -1.5% |
| Amounts payable within one year | 42/48 | €328,413 | €323,447 | -€4,966 | -1.5% |
| Trade debts | 44 | €35,325 | €11,483 | -€23,842 | -67.5% |
| Suppliers | 440/4 | €35,325 | €11,483 | -€23,842 | -67.5% |
| Taxes, remuneration and social security | 45 | €33,043 | €22,647 | -€10,396 | -31.5% |
| Taxes | 450/3 | €10,351 | €1,327 | -€9,024 | -87.2% |
| Remuneration and social security | 454/9 | €22,692 | €21,320 | -€1,372 | -6.0% |
| Other amounts payable | 47/48 | €260,045 | €289,317 | +€29,272 | +11.3% |
| Non-recurring operating income | 76A | - | €16,960 | +€16,960 | |
| Remuneration, social security and pensions | 62 | €34,011 | €45,401 | +€11,390 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,723 | €61,613 | -€9,109 | -12.9% |
| Other operating charges | 640/8 | €520 | €1,578 | +€1,058 | +203% |
| Gross operating margin | 9900 | €156,835 | €44,336 | -€112,500 | -71.7% |
| Operating profit (loss) | 9901 | €51,581 | -€64,257 | -€115,838 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €247 | €218 | -€29 | -11.6% |
| Recurring financial charges | 65 | €247 | €218 | -€29 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €51,334 | -€64,475 | -€115,809 | |
| Income taxes | 67/77 | €1,144 | €40,111 | +€38,967 | +3,406% |
| Profit (loss) for the period | 9904 | €50,190 | -€104,586 | -€154,776 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,190 | -€104,586 | -€154,776 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.